Facts:
Appellant, an EOU engaged in the manufacturing of granite slabs exported goods and also clearing it to other EOU. On account of accumulation of CENVAT Credit, Appellant applied for a refund. The claim was allowed partially disallowing to the extent of clearance to another EOU. The first appellate authority allowed the entire claim considering supplies made to other EOU as export and sent the matter to adjudicating authority for sanctioning the balance refund. Adjudicating authority allowed entire refund claim and sanctioned the balance refund claim. Against this order, the department filed this appeal. The first appellate authority allowed department’s appeal in the second round and against which the Appellant preferred this appeal.
Held:
The Tribunal held that appeal filed by the department before the first appellate authority in second round was not maintainable as matter attended finality in the first round and since department did not prefer an appeal at first round, the issue could not be re-agitated again before the same authority.
On merits, the Tribunal held that since export benefits are granted when goods are sold to SEZ, on same principal benefits should also be granted for goods sold to EOU and following the Gujarat High Court’s decision in Essar Steel Ltd. vs. UOI 2010 (249) ELT 3 (Guj) allowed the appeal.